PART I
ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
TITLE IX
TAXATION
CHAPTER 59
ASSESSMENT OF LOCAL TAXES
Section 42
Telephone and telegraph companies; failure to make returns
Section 42. If any company, or any treasurer thereof, shall in any year, fail to make the return required by section forty-one, the commissioner shall estimate the value of the property of the company according to his best information and belief.
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